Change Of The Annual And Consolidated Financial Statements Regulation

Original Language Title: Änderung der Jahres- und Konzernabschluss-Verordnung

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302. Regulation of the financial market authority (FMA), the annual and consolidated financial statements regulation modifies the

On reason of § 44 para 1 and 5 in conjunction with article 44, paragraph 7, as well as of section 74 para 1 in conjunction with § 74, paragraph 6, of the law on banking - Banking Act, Federal Law Gazette No. 532/1993, last amended by Federal Law Gazette I no. 117/2015, is - concerning section 74 para 1 in conjunction with § 74 para 6 BWG with the consent of the Federal Minister for finance - prescribed :

The regulation of the financial market authority (FMA) on the electronic reports concerning annual financial statements and consolidated financial statements (annual and consolidated financial statements regulation JKAB-V), Federal Law Gazette II No. 470/2006, as last amended by regulation Federal Law Gazette II No. 342/2014, is amended as follows:

1. pursuant to section 6, the following paragraph 6a is inserted:

'Article 6a. The sections 4 and 6 are not to apply to the message in accordance with article 5 of the Regulation (EU) parent credit institutions, 2015/534 about the message of prudential financial information (ECB/2015/13), OJ No. L 86 of the 31.03.2015 p. 13, are obliged."

The following paragraph 5 is added to § 2. 8:

"(5) Section 6a in the version of regulation BGBl. No. 302/2015 II occurs with the day following the by-laws in force."

Ettl Kumpf Müller